A nonrecurring gain or loss is : O A. A frequent profit or charge arising from a company's normal course of business operations O B. An abnormal gain or loss that is reported in the company's financial statements, OC. An infrequent profit caused by the normal activity of the bank and likely to happen again in the future. O D. All of the above O E. None of the above FASB 115 requires fair market values to be used for: O A. derivatives securities, O B. retained earnings. O c. held-to-maturity securities. OD. Long term securities O E. All of the above O F. None of the above